The study examined Information Technology (IT) application and effective tax administration in Bayelsa State Board of Internal Revenue, Yenagoa, Nigeria. The study adopted a descriptive research design. A total of 70 tax officers were surveyed using an online questionnaire, but only 65 representing 93% of them responded. Data were analyzed with frequency counts, and percentages, while Statistical Package for Social Sciences (SPSS) version 23 was used as the test statistic. The study found that a significant relationship exists between information technology application and effective tax administration in Bayelsa State Board of Internal Revenue. The study concludes that effective tax administration is achieved through the adoption of information technology; as it improves tax administration processes, reduces human errors and processing time, increases voluntary tax compliance, and reduces corrupt practices. The study recommends that the Bayelsa State Board of Internal Revenue should create more awareness on the existence of e-taxation so that taxpayers can easily pay their taxes at the comfort of their homes.
Keywords: Bayelsa State board of internal revenue, e-taxation, information technology, tax administration